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V0049-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

The contribution of real estate to a company generates a capital gain in Personal Income Tax and may be subject to VAT and IBIETNU

A group of relatives inquires about the tax treatment of contributing real estate to incorporate a leasing company. The DGT clarifies that a capital gain or loss is generated for Personal Income Tax purposes and analyzes the liability for VAT and municipal tax according to the status of the entrepreneur and the use of the assets for business purposes.

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Lifecycle

2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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